https://www.taxtmi.com/caselaws?id=759521 The HC quashed the Ext.P7 order of the Appellate Authority, restoring the appeal for fresh consideration. The Court highlighted the necessity for authorities to evaluate discrepancies beyond the petitioner's control under Section 129 of the CGST/SGST Acts. It instructed the Appellate Authority to consider relevant judgments and evidence presented by the petitioner, emphasizing the absence of tax evasion intent. The Court ruled that challenging the Appellate Authority's decision via writ petition was inappropriate, mandating a comprehensive reassessment of the case. en-us Fri, 06 Sep 2024 00:00:00 +0530 Mon, 30 Sep 2024 18:16:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759521 The HC quashed the Ext.P7 order of the Appellate Authority, restoring the appeal for fresh consideration. The Court highlighted the necessity for authorities to evaluate discrepancies beyond the petitioner's control under Section 129 of the CGST/SGST Acts. It instructed the Appellate Authority to consider relevant judgments and evidence presented by the petitioner, emphasizing the absence of tax evasion intent. The Court ruled that challenging the Appellate Authority's decision via writ petition was inappropriate, mandating a comprehensive reassessment of the case. Case-Laws GST Fri, 06 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759521